predetermined overhead rate

简明释义

预计间接制造费用分摊率

英英释义

例句

1.The company calculated its predetermined overhead rate (预定间接费用率) based on the estimated total manufacturing overhead for the year.

公司根据全年估计的总制造间接费用计算了其预定间接费用率。

2.To ensure accurate product costing, we need to apply the predetermined overhead rate (预定间接费用率) to each job.

为了确保准确的产品成本，我们需要将预定间接费用率应用于每个项目。

3.The accountant explained how to calculate the predetermined overhead rate (预定间接费用率) during the budgeting process.

会计师在预算过程中解释了如何计算预定间接费用率。

4.Management decided to review the predetermined overhead rate (预定间接费用率) quarterly to reflect changes in expenses.

管理层决定每季度审查预定间接费用率以反映费用的变化。

5.The predetermined overhead rate (预定间接费用率) is often based on direct labor hours or machine hours.

通常，预定间接费用率是基于直接人工小时或机器小时。

作文

In the world of accounting and cost management, understanding the concept of the predetermined overhead rate is crucial for effective budgeting and financial analysis. The predetermined overhead rate refers to an estimated rate used to allocate manufacturing overhead costs to products or job orders based on a specific activity level, usually measured in direct labor hours, machine hours, or units produced. This rate is established before the actual manufacturing process begins, allowing businesses to apply overhead costs consistently throughout the accounting period.The primary purpose of using a predetermined overhead rate is to facilitate more accurate product costing. By estimating overhead costs in advance, companies can assign these costs to their products in a systematic manner. This is particularly important in industries where overhead costs constitute a significant portion of total production costs, such as manufacturing and construction. For instance, if a company estimates its total manufacturing overhead for the year to be $200,000 and anticipates 10,000 direct labor hours, the predetermined overhead rate would be calculated by dividing the total overhead by the total labor hours, resulting in a rate of $20 per direct labor hour.Using this rate, the company can then allocate overhead costs to each product based on the number of direct labor hours each product requires. If a particular product takes 5 direct labor hours to produce, the overhead allocated to that product would be $100 (5 hours x $20/hour). This method ensures that overhead costs are systematically applied, providing a clearer picture of the total cost of production for each product.However, it is essential to note that the predetermined overhead rate is based on estimates. At the end of the accounting period, actual overhead costs may differ from the estimated amounts. This discrepancy can lead to either under-applied or over-applied overhead. Under-applied overhead occurs when the actual overhead costs exceed the amount allocated using the predetermined overhead rate, while over-applied overhead occurs when the allocated amount exceeds the actual costs. To address this issue, companies typically make adjustments at the end of the period to reconcile the differences, ensuring that financial statements accurately reflect the true costs of production.Moreover, the predetermined overhead rate can also serve as a valuable tool for management decision-making. By analyzing the overhead allocation and understanding how it impacts product costs, managers can identify areas for cost reduction and improve operational efficiency. Additionally, it allows for better pricing strategies, as businesses can determine the minimum price required to cover production costs and achieve desired profit margins.In conclusion, the concept of the predetermined overhead rate plays a vital role in the realm of cost accounting. It not only aids in accurate product costing but also enhances managerial decision-making and strategic planning. Understanding how to calculate and apply this rate is essential for businesses aiming to maintain competitive pricing while ensuring profitability. As industries continue to evolve and become more complex, mastering the predetermined overhead rate will remain a fundamental skill for accountants and managers alike.

在会计和成本管理的领域中，理解预定间接费用率这一概念对于有效的预算和财务分析至关重要。预定间接费用率是指用于根据特定活动水平（通常以直接人工小时、机器小时或生产单位来衡量）分配制造间接费用的估算率。这个比率是在实际制造过程开始之前确定的，使企业能够在整个会计期间内一致地应用间接费用。使用预定间接费用率的主要目的是促进更准确的产品成本核算。通过提前估算间接费用，企业可以以系统的方式将这些费用分配给其产品。这在间接费用占总生产成本显著比例的行业中尤为重要，例如制造业和建筑业。例如，如果一家公司预计年度总制造间接费用为200,000美元，并预计有10,000个直接劳动小时，那么预定间接费用率将通过将总间接费用除以总劳动小时来计算，结果为每个直接劳动小时20美元。使用这个比率，公司随后可以根据每个产品所需的直接劳动小时来分配间接费用。如果某个特定产品的生产需要5个直接劳动小时，则分配给该产品的间接费用将为100美元（5小时x 20美元/小时）。这种方法确保了间接费用的系统应用，为每个产品的总生产成本提供了更清晰的图景。然而，必须注意的是，预定间接费用率是基于估算的。在会计期末，实际的间接费用可能与估算的金额不同。这种差异可能导致低估或高估间接费用。当实际间接费用超过使用预定间接费用率分配的金额时，就会发生低估间接费用；而当分配的金额超过实际费用时，则会发生高估间接费用。为了解决这个问题，公司通常在期末进行调整，以调和差异，确保财务报表准确反映生产的真实成本。此外，预定间接费用率也可以作为管理决策的有价值工具。通过分析间接费用分配并理解其对产品成本的影响，管理者可以识别成本降低的领域并改善运营效率。此外，它还可以促进更好的定价策略，因为企业可以确定覆盖生产成本和实现预期利润率所需的最低价格。总之，预定间接费用率的概念在成本会计领域中发挥着至关重要的作用。它不仅有助于准确的产品成本核算，还增强了管理决策和战略规划。理解如何计算和应用这一比率对于希望维持竞争性定价同时确保盈利能力的企业来说至关重要。随着行业不断发展并变得更加复杂，掌握预定间接费用率将始终是会计师和管理者的重要技能。